What is taşeronluk?
In Turkish business and labour parlance, taşeronluk (subcontracting) broadly refers to the practice of contracting out a portion of work to a third party — often used interchangeably with alt işveren but with broader popular usage. Strictly under 4857 sayılı İş Kanunu Article 2(6)-(7), the legally regulated relationship is “asıl işveren — alt işveren ilişkisi.” “Taşeron” is the common-usage term; “alt işveren” is the statutory term.
Statutory framework
- Auxiliary or technologically specialised work only: not all operations can be subcontracted.
- Written contract: required between asıl işveren and alt işveren.
- Joint and several liability: principal liable for subcontractor’s worker obligations.
- Registration: per Alt İşverenlik Yönetmeliği — notification to Çalışma ve Sosyal Güvenlik Bakanlığı within 30 days.
Public sector reform
Following Decree Law (KHK) 696 (December 2017), most public-sector subcontracted workers were transferred to permanent staff status as “sürekli işçi” via cadre formula. The reform addressed long-standing worker complaints about asymmetric conditions and short renewal cycles in public taşeronluk. Private sector taşeronluk remains regulated under the standard alt işveren framework.
Yargıtay disputes — muvazaa
Yargıtay (especially 9. and 22. Hukuk Daireleri) examines whether the taşeronluk arrangement is real or a sham (muvazaalı). Indicators of sham: principal’s supervisors directing subcontractor workers, no technological/auxiliary basis, prior employment by principal in same role, lack of independent operations. Sham finding deems workers principal’s employees from day one with full retroactive claims.
Subcontracting under Turkish labour law
The alt işveren regime is where outsourcing strategies meet İş Kanunu m. 2 reality: auxiliary works can be subcontracted, but core production tasks only under conditions the statute names — and a relationship structured to dodge employment obligations is recharacterised as muvazaa (collusion), making the principal the employer from day one with back liabilities. Even valid subcontracting carries joint liability for wages, SGK premiums and severance accruals. The compliance kit for buyers of outsourced services: contractual audit rights over the subcontractor’s payroll and SGK filings, indemnities with real security behind them, periodic compliance certificates, and care that operational control (instructions, schedules, equipment) does not quietly cross into employer territory. Tech-sector staffing models — embedded developers, managed teams — sit precisely on this line and deserve design before scale.